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PeerBasis
Compensation Comparability Determination

Smith County Junior Livestock Show

Executive Director / CEO

EIN 320001630
TX · NTEE O52
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Weaver, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 865 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

865 organizations qualified on sector, size, and geography 865 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $167,815 $1,000
$12,85810th
$30,43425th
$52,658Median
$71,68075th
$90,66690th
$1,000This org · 1st
p10$12,858
p25$30,434
p50$52,658
p75$71,680
p90$90,666
$1,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Southside Girls Club IncTX $277,636$36,766 990
Npc FfVA $277,763$41,095 990
Police Athletic League Of Atlantic CityNJ $277,866$4,017 990
The Gems CampTX $278,071$44,786 990
Middle Valley Youth Association IncTN $277,257$8,530 990
The Color A Positive Thought OrganCT $277,250$24,221 990
Rotary Youth Camp Of North Fl IncFL $278,566$48,365 990
Sudbury Youth Basketball IncMA $278,735$10,362 990
A Fair Shake For Youth IncNY $276,311$76,784 990
E2ten MissionCA $279,547$31,757 990
South Broadway Art ProjectMO $275,501$80,122 990
Open Doors For YouthMN $279,830$77,421 990
Generation LifePA $275,422$15,392 990
Future Leaders OrganizationNJ $280,000$29,687 990
First Serve Tulsa FoundationOK $280,097$50,078 990
New York State Association For Infant Mental Health IncNY $280,226$52,658 990
Camp Woodbrooke IncWI $280,493$24,504 990
Mothers Love Learning CenterMS $280,685$26,959 990
Youth Celebrate DiversityCO $274,583$86,677 990
Truly Valued IncFL $280,899$70,435 990
Buffalo & Western New YorkNY $274,371$10,840 990
Clear Creek Rock HouseCO $281,000$62,086 990
Hickory Willow Swim AssociationIL $281,052$35,369 990
Greenmount West Community CenterMD $281,100$50,036 990
Girls On The Run Upstate ScSC $281,344$45,981 990

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to TX cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted1st

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Denise Weaver) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 865 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 1st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.